Revised Code of Washington
Wash. Rev. Code § 35.44.290 (2026)
Reassessments—Basis—Property included
✓ current as of May 2026
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Every reassessment shall be made upon the property which has been or will be specially benefited by the local improvement and may be made upon property whether or not it abuts upon, is adjacent to, or proximate to the improvement or was included in the original assessment district.
Property not included in the original improvement district when so assessed shall become a part of the improvement district and all payments of assessments shall be paid into and become part of the local improvement fund to pay for the improvement.
Property in the original local improvement district which is excluded in reassessment need not be entered upon the assessment roll.
Every reassessment must be based upon the actual cost of the improvement at the time of its completion.
[ 1965 c 7 s 35.44.290. Prior: (i) 1911 c 98 s 42, part; 1893 c 96 s 3, part; RRS s 9395, part. (ii) 1911 c 98 s 43, part; 1909 c 71 s 1, part; 1893 c 95 s 2, part; RRS s 9396, part.]
Notes of Decisions
Cited in 2
cases, 2001–2001 · leading case: Little Deli Marts, Inc. v. City of Kent, 32 P.3d 286 (Wash. Ct. App. 2001).
Little Deli Marts, Inc. v. City of Kent, 32 P.3d 286 (Wash. Ct. App. 2001). “390, however, provides for supplemental assessments if, by mistake, inadvertence or other reason, the original assessment does not cover the cost and expense of an improvement.”
Little Deli Marts, Inc. v. City of Kent, 32 P.3d 286 (Wash. Ct. App. 2001). “390, however, provides for supplemental assessments if, by mistake, inadvertence or other reason, the original assessment does not cover the cost and expense of an improvement. Again, the statute covering original assessments allows for authorized construction8 costs and other…”
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